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* Oxfam:	IVTAX_Code.do
* Version: 	June 2026
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capture cd "AK_TS\IVTAX\Data\"
use "IVTAX_Dataset.dta", clear
replace income = "Low/Lower-middle income" if income=="Low income" | income=="Lower-middle income"
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* Figure 2. Progressive versus regressive taxation in IMF recommendations
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preserve
drop if tax_type=="[None]"
replace tax_type="Capital Gains" if tax_type=="CGT"
replace tax_type="Corporate Income" if tax_type=="CIT"
replace tax_type="Personal Income" if tax_type=="PIT"
replace tax_type="Value Added" if tax_type=="VAT"
gen b_prog = tax_prog=="Progressive"
gen b_reg = tax_prog=="Regressive"
gen b_no = tax_prog=="Neutral" | tax_prog=="Unclassifiable"
gen total = b_prog + b_reg + b_no
graph hbar (sum) b_prog b_reg b_no, over(tax_type, sort((sum)total) descending) graphregion(fcolor(white)) ytitle("Frequency") stack legend( label(1 "Progressive") label(2 "Regressive") label(3 "Neutral/Unclassifiable"))
graph save "Figures/IVTAX_Figure2.gph", replace
graph export "Figures/IVTAX_Figure2.png", replace width(4000)
restore
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* Table 2. IMF advice by tax type and income levels
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preserve
drop if tax_type=="[None]"
tab tax_type income, row
restore
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* Factual statements
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*Overall, high-income countries are more likely to receive progressive tax advice from the IMF, with 52% of their recommendations falling intho this category. By contrast, regressive reforms dominate in low- and middle-income countries, comprising 58% of the advice they receive.
preserve
tab income tax_prog if tax_prog=="Progressive" | tax_prog=="Regressive", row
restore
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